26A. Mode of payment of tax by the assessee

26A. Mode of payment of tax by the assessee:--

1[(1) All payments of tax under sections 64,70,73,74,82D,83(2),84,89(3),107(2)(a),120,121(4)(a),123,124,125,126,127,128,129,135 (2),137(1),154(1),158(5),160(1) and any other payments relating to the proceedings under this Ordinance shall be 2[made by

(a) pay order or demand draft or account payee cheque of a scheduled bank issued in favour of the Deputy Commissioner of Taxes of the concerned taxes circle:or

(b) electronic payement (e-payement)]:
  Provided that where the payment is made by account payee cheque, it is to be paid in a manner by which it can be encashed within the same clearing house where the office of the concerned Deputy Commissioner of Taxes is situated:

Provided further that where the payment does not exceed 3[ten thousand taka,] the payment can be made through treasury challan.

(2) Payments under sub-rule (1) shall be made as follows-

(a) where the payment is made under section  64, on or before the dates specified in section 66;
(b) where the payment is made under section  74, on or before the date on which the return of income is filed;
(c) where the payment is made under any other section mentioned in sub-rule (1), on or before the date specified in the demand notice.


1.Subs.এস,আর,,ও নং২১৫-আইন/আয়কর ২০০৪. তাং ১৩-০৭-২০০৪

2. Ins. by এস,আর,,ও নং২৫১-আইন/আয়কর ২০১২. তাং ০১-০৭-২০১২

3.Subs. for "five thousand taka only" by এস,আর,,ও নং১৮৯-আইন/আয়কর/২০০৯. তাং ০১-০৭-২০০৯

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